Susanne Liebel-Kotz
Biography
Susanne Liebel-Kotz is the Head of Baker McKenzie Switzerland’s Tax Practice Group and a partner in the Firm’s Zurich office. She has more nearly 15 years of experience advising Swiss and international clients on a broad range of domestic and international tax matters.
Susanne is a member of the Firm’s Global Tax and Transactions practice groups. She is a frequent speaker at seminars and conferences on various taxation issues, particularly in the areas of international taxation, corporate taxation and cross-border structuring. Susanne is also a lecturer in the fields of international and real estate taxation.
In addition to being admitted to practice in Germany in 2012, Susanne is a certified Swiss Tax Expert (Eidg. Dipl. Steuerexpertin). She obtained this qualification in 2019, having previously qualified as a Certified Tax Adviser (Steuerberater) and Specialist Lawyer in Tax Law (Fachanwalt für Steuerrecht) in Germany in 2015.
Clients describe Susanne as “technically strong in Swiss and German tax law; pragmatic and solution-oriented” and note that “she can quickly familiarize herself with new topics and always gives quick feedback.”
Practice Focus
Susanne advises multinational corporations, privately held businesses, financial institutions, real estate investors and high-net-worth individuals on a wide range of Swiss and international tax matters. Her practice covers corporate tax, cross-border tax planning, holding and financing structures, tax aspects of group reorganizations, real estate taxation, tax governance, withholding tax, stamp duties and VAT.
She regularly assists clients with the design and implementation of tax-efficient operating and investment structures, international expansions, business restructurings and tax risk management initiatives. She also advises on tax controversies, tax rulings and interactions with tax authorities at all levels.
Drawing on her extensive international experience, Susanne supports Swiss and international clients on inbound and outbound tax planning, helping them navigate evolving tax legislation, regulatory developments and complex cross-border tax issues. She works closely with clients to develop practical and commercially focused solutions aligned with their business objectives while ensuring tax compliance and long-term sustainability.
Representative Legal Matters
- Advised pom+Group’s shareholders and management team on the strategic partnership with White Peaks Capital.
- Advised Araris Biotech on its USD 1.14 billion acquisition by Taiho Pharmaceutical.
- Advised OnlineDoctor and its shareholders on its acquisition by Lohmann & Rauscher.
- Advised Western Union on its acquisition of 14 Small World business locations in Switzerland.
- Advised sellers on the sale of Walter Meier (Fertigungslösungen) AG.
- Advised Planzer on its acquisition of Quickpac and Quickmail.
- Advised VT5 on the acquisition and public listing of R&S Group on the SIX Swiss Exchange.
- Advised Swiss Prime Site Immobilien AG on the acquisition of the prime office property “Fifty-One” located in Zurich-West.
- Advised PSP Swiss Property on the acquisition of the prime office property “Westpark.”
- Advised PSP Swiss Property AG on the conversion of its CHF 1.8 billion bond portfolio to green bonds and the conversion of its loan portfolio to a sustainability- linked loan.
- Advised Migros Group on an investment in Revendo.
- Advised Mövenpick Group in selling Marché International AG to Lagardère Travel Retail.
- Advised Datwyler on the acquisition of CTsystems.
- Advised OnlineDoctor on its acquisition of A.S.S.I.S.T.
- Advised edyn hospitality group on its acquisition of Hotel Ascot Zurich.
- Advised Patrimonium on the acquisition of a majority stake in Bächler + Güttinger AG.
- Advised Deka Immobilien Investment GmbH on the acquisition of a major logistics building near Geneva.
- Advised Stone Estate.Swiss AG Managed Vehicle on its acquisition of the economic interest in Credit Suisse’s real estate leasing portfolio.
Professional Honors
- “Up & Coming” Notable Practitioner 2025 for Tax, Chambers and Partners Global and Europe
- “Next Generation” Lawyer 2024 and 2025 for Tax, Legal 500
Professional Associations and Memberships
- Member, International Fiscal Association (IFA)
- Member, ExpertSuisse
Admissions
- Certified Tax Expert (Eidg. Dipl. Steuerexperte, Switzerland) (2019)
- Certified Tax Advisor (Steuerberater)~Germany (2015)
- Specialist Lawyer for Tax Law (Fachanwältin für Steuerrecht, Germany) (2015)
- Attorney-at-Law (Germany) (2012)
Education
- State of Bavaria (Second State Exam) (2011)
- University of Augsburg (First State Exam) (2009)
Languages
- English
- German